BEAUTY EXPRESS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BEAUTY EXPRESS
Largest movements
- Stocks and contracts +€263,417
up €263,417 (+16.3%), from €1.6m to €1.9m
- Receivables within one year -€235,722
down €235,722 (-39.3%), from €599,883 to €364,161
of which Trade receivables: -€235,915
- Cash +€128,295
up €128,295 (+87.5%), from €146,600 to €274,895
mainly Receivables within one year (+€235,722) and Net result for the year (+€168,823)
- Trade debts +€87,385
up €87,385 (+9.4%), from €933,082 to €1.0m
- Profit (loss) carried forward +€33,529
up €33,529 (+3.0%), from €1.1m to €1.2m
- Other debts +€27,247
up €27,247 (+91.4%), from €29,822 to €57,069
- Turnover +€55,588
up €55,588 (+2.0%), from €2.8m to €2.8m
- Staff costs -€38,070
down €38,070 (-16.7%), from €228,436 to €190,366
- Gross operating margin +€37,628
up €37,628 (+8.3%), from €453,641 to €491,269
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,407,893 | €2,560,104 | +€152,211 | +6.3% |
| Fixed assets | 21/28 | €43,602 | €39,823 | -€3,779 | -8.7% |
| Tangible fixed assets | 22/27 | €17,602 | €13,823 | -€3,779 | -21.5% |
| Plant, machinery and equipment | 23 | €5,771 | €5,316 | -€455 | -7.9% |
| Other tangible fixed assets | 26 | €11,831 | €8,507 | -€3,324 | -28.1% |
| Financial fixed assets | 28 | €26,000 | €26,000 | = | 0.0% |
| Current assets | 29/58 | €2,364,291 | €2,520,281 | +€155,990 | +6.6% |
| Stocks and contracts in progress | 3 | €1,617,808 | €1,881,226 | +€263,417 | +16.3% |
| Stocks | 30/36 | €1,617,808 | €1,881,226 | +€263,417 | +16.3% |
| Amounts receivable within one year | 40/41 | €599,883 | €364,161 | -€235,722 | -39.3% |
| Trade receivables | 40 | €236,405 | €490 | -€235,915 | -99.8% |
| Other amounts receivable | 41 | €363,478 | €363,671 | +€193 | +0.1% |
| Cash at bank and in hand | 54/58 | €146,600 | €274,895 | +€128,295 | +87.5% |
| Total equity and liabilities | 10/49 | €2,407,893 | €2,560,104 | +€152,211 | +6.3% |
| Equity | 10/15 | €1,138,542 | €1,171,171 | +€32,629 | +2.9% |
| Contributions | 10/11 | €19,500 | €18,600 | -€900 | -4.6% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,117,182 | €1,150,711 | +€33,529 | +3.0% |
| Amounts payable | 17/49 | €1,269,351 | €1,388,933 | +€119,582 | +9.4% |
| Amounts payable within one year | 42/48 | €1,269,351 | €1,388,933 | +€119,582 | +9.4% |
| Trade debts | 44 | €933,082 | €1,020,467 | +€87,385 | +9.4% |
| Suppliers | 440/4 | €933,082 | €1,020,467 | +€87,385 | +9.4% |
| Taxes, remuneration and social security | 45 | €306,447 | €311,397 | +€4,950 | +1.6% |
| Taxes | 450/3 | €304,986 | €259,655 | -€45,331 | -14.9% |
| Remuneration and social security | 454/9 | €1,461 | €51,742 | +€50,280 | +3,441% |
| Other amounts payable | 47/48 | €29,822 | €57,069 | +€27,247 | +91.4% |
| Turnover | 70 | €2,780,237 | €2,835,825 | +€55,588 | +2.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,327,816 | €2,344,895 | +€17,079 | +0.7% |
| Remuneration, social security and pensions | 62 | €228,436 | €190,366 | -€38,070 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,604 | €6,516 | -€2,089 | -24.3% |
| Other operating charges | 640/8 | €44,936 | €19,053 | -€25,883 | -57.6% |
| Gross operating margin | 9900 | €453,641 | €491,269 | +€37,628 | +8.3% |
| Operating profit (loss) | 9901 | €171,664 | €275,333 | +€103,669 | +60.4% |
| Financial charges | 65/66B | €14,764 | €32,369 | +€17,605 | +119% |
| Recurring financial charges | 65 | €14,764 | €32,369 | +€17,605 | +119% |
| Profit (loss) for the period before taxes | 9903 | €156,900 | €242,964 | +€86,064 | +54.9% |
| Income taxes | 67/77 | €56,969 | €74,142 | +€17,173 | +30.1% |
| Profit (loss) for the period | 9904 | €99,931 | €168,823 | +€68,891 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €99,931 | €168,823 | +€68,891 | +68.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.